FRINGE BENEFIT TAX
- ESOP definition clarified to include securities offered under the option/ scheme.
- Excluded from Purview:
- Expenditure on prepaid electronic meal card use able only at eating joints, subject to conditions.
- Crèche Facility
- Sponsorship of Sports of Employees
- Sports events for employees
- Guest House Maintenance expenses
- Value of Fringe Benefit on festival celebration reduced from 50 percent to 20 percent of total expenses.
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